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Career and Technical Education
… student demand. Information provided did not reflect how DOE is overseeing or assisting high schools to align CTE … To determine if the New York City Department of Education DOE is aligning Career and Technical Education CTE programs …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Supplemental Maternity Capitation Payments to managed care organizations. The audit covered the period from August … Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careProject Tracking Systems and Economic Assistance Program Evaluations
… from January 1, 2016 through April 16, 2021. About the Program ESD is the chief agency responsible for the … economic assistance programs as well as perform periodic program evaluations to assess the effectiveness of certain … mission. Key Findings With few exceptions, such as the film tax credit programs, ESD does not evaluate its economic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsTechnology Transfer Program and Royalty Payments
… New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at … Foundation’s mission is to provide talent, services, and technology that empower SUNY to research, innovate, and transfer discoveries that transform the world’s knowledge …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsDo Not Call Enforcement Efforts (Follow-Up)
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … by State residents had more than doubled since 2014, the number of cases referred to counsel for further action …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Report … extent of implementation of the five recommendations made in our initial audit report Inappropriate Premium Payments …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andOversight of Homeless Shelters
… We identified discrepancies between the Office’s shelter inventory and Local Districts’ lists of facilities, … receiving information, scheduling meetings, and performing shelter site visits. Key Recommendations Improve policies and … procedures for using inspection checklists and monitoring shelter violations. Take steps to ensure shelter violations …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a … the Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s … Manufacturers then pay states rebates on those drugs for which Medicaid payments were made. Covered outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… treatment and recovery. Generally, outpatient services are medical procedures that can be performed in the same day. … (DRG) methodology to reimburse hospitals for inpatient medical care. The DRG methodology classifies recipients … from six hospitals and reviewed the associated recipient’s medical records. For these 190 claims, 91 claims (48%), …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsAccess Controls Over Selected Critical Systems
… Objective To determine whether access controls over selected Office of Children and Family … are sufficient to prevent unauthorized or inappropriate access to those systems. The audit covers the period August … To ensure that only authorized users are allowed to access this information, agencies, such as OCFS, must follow …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsProblem Gambling Treatment Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) has … to pay. Other Related Audits/Reports of Interest Office of Alcoholism and Substance Abuse Services: Contracted Programs … Enlighten and Serve Addicts, Inc. ( 2015-S-24 ) Office of Alcoholism and Substance Abuse Services: Drug and Alcohol …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber … paid Joia Pharmacy, Inc. (Joia) more than $7.7 million for 50,060 claims on behalf of 706 Medicaid recipients. One … pertaining to the Doctor’s prescribing activity for the period January 1, 2013 through June 30, 2016. Our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… compliance. The Law does not preclude nurses from volunteering to work additional hours and does not apply in …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followCollection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… is to inform agencies of the content information for the 2025 Form W-2. Affected Employees: All employees who receive … a Form W-2 Wage and Tax Statement for calendar year 2025 are affected. Background: According to IRS Publication 15 (Circular E) for 2025, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 1893
… Purpose The purpose of this bulletin is to describe new Time Entry Earnings Codes to be used to adjust overtime. … system are affected. Background To better facilitate the tracking of overtime adjustments in PayServ, new Earnings … the agency must submit the appropriate Earn Code in the Time Entry Page using the following procedure: Earnings Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeRestitution Payments (2021-MS-2)
… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2School District Website Transparency (2021-MS-1)
… New Lebanon Central [pdf] , Otego-Unadilla Central [pdf] , Rockville Centre Union Free [pdf] , Saranac Central [pdf] , …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1CUNY Bulletin No. CU-190
… the International Alliance of Theatrical Stage Employees Union, Local One, a new bargaining unit (TI) and new titles, … Field Code Description Bargaining Unit TI IATSE Local One Union Code IAT IATSE Local One Benefit Program TIA IATSE Local One Union Dues Code 464 IATSE Local One Job Information Job Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… to coordinate benefits with third-party insurers prior to billing Medicaid for services. After processing a claim from … Medicaid members with Medicare and/or other third-party insurance must accurately reflect payments, adjustments … billed with a PR 45. We sampled 58 claims and identified billing issues on each claim that resulted in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claims